Iran
Worldwide business income at up to 35%, plus a new tax on crypto trading gains. The binding constraint is comprehensive US/OFAC sanctions: Iranian exchanges and CBI-linked stablecoins have been sanctioned, so receiving USDC and converting to rial is legally hazardous and mostly forced into grey P2P channels.
Self-employment / business income (professions/business under the Direct Taxes Act); residents taxed on worldwide income; NOT capital gains.
Progressive 0-35% (exempt up to ~IRR 720M/yr; a meaningful payout lands in the 20-35% bands).
Self-employed excluded from mandatory SSO; voluntary contributions of 12-18% of declared income for pension/health.
Register with INTA, obtain a tax code, file an annual return (~31 July); no special low-rate freelancer regime.
Crypto not legal tender; domestic crypto payments banned by the central bank; an Aug 2025 law adds a ~15-20% tax on crypto trading gains (rate not yet official).